The impact analysis of new auditing standards on audit risk
Authors
Xiaoqing Hu
Corresponding Author
Xiaoqing Hu
Available Online August 2014.
- DOI
- 10.2991/icetis-14.2014.11How to use a DOI?
- Keywords
- new auditing standards; audit risk
- Abstract
With the rapid development of social economy, the audit risk arising from carrying out the audit work is gradually being paid attention by the audit agency and auditors. In this paper, trough the arising main reason analysis of the audit risk, the management system of audit agency and the audit teaching mode are improved; the professional auditor is trained and professional ethics construction is strengthened; to rich audit teaching content and increase teaching practices link and so on. From the above three aspects, the main method of audit risk aversion is interpreted under the new audit guidelines environment.
- Copyright
- © 2014, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Xiaoqing Hu PY - 2014/08 DA - 2014/08 TI - The impact analysis of new auditing standards on audit risk BT - Proceedings of the 2014 International Conference on Education Technology and Information System (ICETIS 2014) PB - Atlantis Press SP - 43 EP - 47 SN - 1951-6851 UR - https://doi.org/10.2991/icetis-14.2014.11 DO - 10.2991/icetis-14.2014.11 ID - Hu2014/08 ER -